9911796707
TMI Blog2024 (2) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is apparent therefore that the thirty-day period that is envisaged from the date of the notice under Section 73(2) is for the purpose of enabling an assessee to pay tax along with interest payable under Section 50 so as to avoid the payment of penalty. This opportunity was not extended to the appellant herein and virtually amounted to non-compliance with the mandatory procedure envisaged under the Statute. Further, since the last date for passing the order under Section 73(9) expired on 31/12/2023, the finding of the learned Single Judge that virtually grants an opportunity to the respondents to overcome their lapses by extending the time limit for passing the order under Section 73(9) of the CGST Act, cannot be granted. Since the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant was directed to give a reply on or before 30/10/2023. On the next day of issuance of Ext. P2 notice, i.e., on 30/9/2023, the 1st respondent issued Ext. P3 show cause notice to the appellant under Section 73(1) of the CGST Act alleging that the input tax claimed for the financial year 2017-18 was proposed to be disallowed quoting the provisions of Section 16(4) of the CGST/SGST Act, 2017. Simultaneously, the 1st respondent issued a summary of show cause notice in Form GST DRC-01 dated 30/9/2023 (Ext.P4) by quantifying the tax and interest for the year 2017-18. According to the appellant, since his registration was cancelled w.e.f. 31/3/2021, Exts. P2, P3 and P4 notices were not properly communicated to him, and the same was only upload ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Senior Government Pleader, Sri. Sreelal N. Warrier, the learned standing counsel for the Central Board of Excise and Sri. S. Manu, the learned DSGI. 4. Admittedly, the 1st respondent accepted the return filed by the appellant for the financial year 2017-18 under Section 59 of the CGST Act and completed the self-assessment. Section 61 of the CGST Act deals with the scrutiny of returns. Sub-section (1) of Section 61 says that the proper officer may scrutinise the return and related particulars furnished by the registered person to verify the correctness of the return and inform him of the discrepancies noticed, if any, and seek his explanation. Rule 99 of the CGST/SGST Rules mandates that where any return furnished by a registered person i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /9/2023, i.e., on the very next day of Ext. P2 notice issued under Section 61, probably to bypass the statutory time limit contemplated under sub-section (2) of Section 73. As per sub-section (2) of section 73, notice has to be issued three months prior to the limitation period prescribed under sub-section (10) of section 73. The proceedings were initiated by notice dated 29/9/2023. Ext. P5 order under Section 73(9) of the CGST Act was passed on 3/11/2023. In this connection, it is necessary to notice the provisions of Section 73(5) and (8) of the CGST Act, which read as follows: (5) The person chargeable with tax may, before service of notice under sub-section (1) or, as the case may be, the statement under sub-section (3), pay the am ..... X X X X Extracts X X X X X X X X Extracts X X X X
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